West Virginia Tax Procedure and Administration Act.
11-10-1Legislative findings.11-10-2Short title; arrangement and classification.11-10-3Application of this article.11-10-4Definitions.11-10-5General power; regulations and forms.11-10-5aInvestigations.11-10-5bSubpoena and subpoena duces tecum.11-10-5cReturns by Tax Commissioner.11-10-5dConfidentiality and disclosure of returns and return information.11-10-5eService of notice.11-10-5fTimely filing and paying.11-10-5gTime for performance of acts where last day falls on Saturday, Sunday or legal holiday.11-10-5hEnforcement proceedings.11-10-5iEnforcement powers.11-10-5jLiability for taxes withheld or collected.11-10-5kFractional parts of a cent.11-10-5lPayment of estimated tax.11-10-5mOverpayment of installments.11-10-5nPayment by commercially acceptable means.11-10-5oNotice of fiduciary relationship.11-10-5pEffective date of amendments.11-10-5qSettlement agreements and compromises.11-10-5rTechnical assistance advisories.11-10-5sDisclosure of certain taxpayer information.11-10-5tPayment by electronic fund transfers.11-10-5uDisclosure of persons making retail sales of tobacco products.11-10-5vDisclosure of tax information to the treasurer for return, recovery and disposition of unclaimed and abandoned property.11-10-5wConfidentiality and disclosure of information set forth in the oil and gas combined reporting form specified in subsection (d), section three-a, article thirteen-a of this chapter to county assessors, the Department of Environmental Protection and to the Public Service Commission; offenses; penalties.11-10-5xWaiver of derivative tax, interest and penalty imposed on board members or directors of charitable and tax exempt organizations imposed on innocent governing board resulting from defaults or delinquencies of the organization.11-10-5yDisclosure of return information to Consolidated Public Retirement Board.11-10-5zElectronic filing for certain persons.11-10-5aa. Confidentiality of information obtained during telecommunications tax study.11-10-5bb. Applying lottery prizes to tax liabilities.11-10-5cCW. Va. Code § 11-10-5cC11-10-5dd. Disclosure of certain tax information pursuant to written agreements with state agencies purchasing or leasing goods or services or the Enterprise Resource Planning Board to facilitate purchasing; and the State Auditor.11-10-5ee. Limitations on claiming credits and rebates; rulemaking.11-10-6Mathematical or clerical errors; collection of balance due on return without remittance.11-10-7Assessment.11-10-7aAbatement.11-10-7bAbatement of interest attributable to errors and by tax division.11-10-7cAbatement of any penalty or addition to tax attributable to written advice by Tax Commissioner.11-10-7dCombining assessments.11-10-8Notice of assessment; petition for reassessment or payment of assessment within sixty days; finality of assessment; payment of final assessment; effective date.11-10-9Hearing procedure.11-10-9aSmall claims procedure; disputes involving $10,000 or less.11-10-10Appeals.11-10-10aCommissioner allowed to acquiesce or not acquiesce in decisions of office of tax appeals or circuit court.11-10-11Collection of tax.11-10-11aAdministration of special district excise tax; commission authorized.11-10-11bFund creation; authorization for expenditure.11-10-11cState administration of local sales and use taxes and excise taxes; jurisdiction and standing before the office of tax appeals; rule-making authority.11-10-12Liens, release; subordination; foreclosure; withdrawal.11-10-13Levy and distraint.11-10-13aProperty exempt from levy.11-10-13bSurrender of property subject to levy.11-10-13cSale of seized property.11-10-13dSale of perishable goods.11-10-13eRedemption of property.11-10-13fCertificate of sale; deed to real property; notice and access to recover personal property; abandonment and removal of personal property.11-10-13gLegal effect of certificate of sale of personal property and deed of real property.11-10-13hRecords of sale.11-10-13iExpense of levy and sale.11-10-13jApplication of proceeds of levy.11-10-13kAuthority to release levy and return property.11-10-14Overpayments; credits; refunds and limitations.11-10-14aTax refund check-off programs.11-10-14bMonetary remedies for overpayments due to unconstitutionality.11-10-14cPrompt payment of refunds of personal income taxes.11-10-14dPrompt payment of refunds of corporation net income taxes.11-10-15Limitations on assessment.11-10-16Limitations on collection.11-10-17Interest.11-10-17aDetermination of rate of interest.11-10-18Additions to tax.11-10-18aAdditions to tax for failure to pay estimated income or business franchise tax.11-10-18bAdditions to tax for failure to pay any other estimated tax.11-10-18cFailure to file partnership return or report.11-10-19Penalties.11-10-19aFailure to file correct information returns.11-10-20Effective date; transition rules.11-10-21Severability.11-10-22Information returns and due date thereof.11-10-23Alternative dispute resolution of tax disputes.11-10-24Commissioner to review taxpayer problem resolution procedures; report to Legislature.11-10-25Taxpayer must show tax exemption applies; presumption.11-10-26Adjustment for correction of erroneous distribution of funds, limitation period, immunity of agencies, subdivisions, and instrumentalities of this state.11-10-27Administrative fees.11-10-28Efficiency in Tax Division reporting.